June 19, 1998
CLA-2-85:RR:NC:2:227 C87922CATEGORY:CLASSIFICATIONTARIFF NO.:9802.00.80
Mr. John H. Alpine
Eveready Battery Company, Inc.
25225 Detroit Road, P.O. Box 450777
Westlake, OH 44145RE: Duty exemption under subheading 9802.00.80.
Dear Mr. Alpine:
In your letter dated May 6, 1998, you requested a tariff ruling on the applicability of duty exemption under 9802.00.80, HTS, on transportation cost included within the value of United States assists.
You state that your company imports flashlights (8513.10.2000, HTS) and lanterns (8513.10.4000, HTS) from various Far East suppliers that include light bulbs and batteries made in the United States. The light bulbs and batteries are exported from the United States to the Far East suppliers, free of charge, and incorporated within the packaging of the lighting fittings. When imported into the United States, the costs of the United States manufactured light bulbs and batteries are classified under 9802.00.80, HTS.
Included within the value of the light bulbs and batteries is the cost of transporting the goods to the foreign suppliers. The issue is whether or not the transportation cost, of the United States made articles to the Far East suppliers, is entitled to duty exemption under subheading 9802.00.80, HTS.
The transportation cost of the United States components, from the United States port of exportation to the production facilities in the Far East, is included in the appraised value of the imported merchandise. The transportation cost of the subject components, within the United States to the port of exportation, is not included in the appraised value of the imported merchandise.
This ruling is being issued under the provisions of part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794.
Sincerely,